(1) A supplier who
sells or supplies a category 1 item commits a simple offence unless —
(a) the
recipient holds an account with the supplier; and
(b) the
sale or supply is a sale or supply on account that occurs after a written
order for the item is given to the supplier by or on behalf of the recipient;
and
(c) the
order is accompanied by a declaration in the prescribed form made by or on
behalf of the recipient; and
(d) the
person who takes possession of the item produces to the supplier such evidence
of the person’s identity as is required by the regulations.
(2) A supplier who
sells or supplies a category 1 item commits a simple offence if the supplier
gives possession of the item to the recipient, or to a person on behalf of the
recipient, within 24 hours after the written order for the item was given to
the supplier.
(3) A supplier who
sells or supplies a category 1 item commits a simple offence if the supplier
fails to give a copy of the declaration under subsection (1)(c) in respect of
the sale or supply to the Commissioner in the prescribed manner within 24
hours after the written order for the item was given to the supplier.
[Section 15 inserted: No. 62 of 2004 s. 5.]